This study is aimed to investigate the relation of upward earnings management incentives and corporate governance system to asymmetric expense behavior. This research uses the relation of logarithm of SG&A ratio and logarithm of operating revenue ratio to measure the asymmetric expense behavior. The corporate governance system is measured by 7 variables including board size. the perce... https://lecoureures.shop/product-category/ski-de-fond-homme-bottes-back-country/